This book examines the development of tax legislation from a comparative law perspective, an area in which very little of a general nature has previously been written. Based on the experience of the I
Most of the contributors are tax legal drafting specialists that the International Monetary Fund has been using in its technical assistance projects, and the 11 papers are based on presentations at th
Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be underst
Taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. International dimensions, however, have become major cha
